Cyclic hydrocarbons

Heading 2902 covers cyclic hydrocarbons. These products belong to Chapter 29 of the Combined Nomenclature covering organic chemicals. They are used as raw materials and intermediates in the chemical, pharmaceutical, agrochemical, cosmetics and many other industries. Import of organic chemicals of heading 2902 into the EU is subject to duty rates from 0% to 6.5%. REACH registration and a Safety Data Sheet (SDS) are required. Chemical substances are subject to classification and labelling under the CLP regulation. Heading 2902 is part of Chapter 29 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2902 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2902 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of organic chemicals of heading 2902 into the EU is subject to duty rates from 0% to 6.5%. REACH registration and a Safety Data Sheet (SDS) are required. Substances of heading 2902 require REACH registration before being placed on the EU market. A Safety Data Sheet (SDS) and labelling compliant with the CLP regulation are required. Duty rates on organic chemicals range from 0% to 6.5% depending on the subheading. Check whether the substance is a drug precursor or dual-use good. When importing goods under heading 2902 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2902 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2902 are subject to REACH, CLP and GHS controls. Required documentation includes: Safety Data Sheets (SDS), ECHA registration, GMP certificates (for pharmaceuticals). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2902 covers cyclic hydrocarbons. Benzene: 2902 20, toluene: 2902 30, xylenes: 2902 41-44, styrene: 2902 50, cumene: 2902 70, cyclohexane: 2902 11. Acyclic hydrocarbons (ethane, propylene): 2901. Halogenated derivatives (chlorobenzene): 2903. Key distinction: 2902 = pure cyclic hydrocarbons, 2903 = halogenated derivatives. Common error: BTX mixture — classify by dominant component.